The variance of the number of zeros of a Gaussian signal on a short time interval was derived in a recent paper by Steinberg,et al. This result is generalized to include the covariance of the number of zeros of a Gaussian signal at the values &thgr;1and &thgr;2, using a somewhat different mathematical approach. A special case with &thgr;1=&thgr;2=&thgr; gives the variance of the number of times the signal equals &thgr; on a given time interval.